Zhi Company produces wrist watches and sells them at $93 per unit. In 2021, 46693 watches were produced and 39563 were sold. Other information for the year includes:

       Direct materials                                             $40 per unit

       Direct manufacturing labour                            $9.92 per unit

       Variable manufacturing costs                        $4.72 per unit

       Sales commissions                                       $12.45 per part

       Fixed manufacturing costs                            $62.23 per unit

       Administrative expenses, all fixed                 $37.75 per unit

What is the inventoriable cost per unit of watch using absorption costing method? (Round the final answer to 2 decimal places.)